NY 883070

March 22,1993

CLA-2-95:S:N:N6:343 883070

Mr. Simon Stauber
S. B. S. Import-Export
8913 Sylvia Lane
Philadelphia, Pa 19115

RE: The tariff classification of Nativity scenes from Israel.

Dear Mr. Stauber:

In your letter dated February 10,1993 you requested a tariff classification ruling.

The two photos, which accompanied your letter, depict Nativity scenes, Your description of the figurines indicates that they are made of olive wood and are unpainted.

The applicable subheading for the Nativity scenes will be 9505.10.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Nativity scenes and figures thereof. The duty rate will be 5.3 percent ad valorem. Articles classifiable under subheading 9505.10.3000, HTS, which are products of Israel are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

The two photos will be returned as you requested.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport